The bill amends Minnesota Statutes 2024, section 295.50, subdivision 4, to revise the definition of "health care provider" for the purposes of the health care provider tax. Notably, it removes "dental" and "prescription eyewear" from the list of services provided by health care providers. Additionally, it introduces a new exclusion for individuals who solely provide specific services, including dental, podiatric, chiropractic, optometric or optician, and psychological services. This change aims to clarify which health care services are subject to the health care provider tax.

Furthermore, the bill specifies that a person who provides one or more of the newly listed services is not considered a health care provider under the tax definition. This amendment is intended to streamline the classification of health care providers and ensure that certain health care services are not taxed under the current framework. Overall, the bill seeks to adjust the tax obligations of specific health care providers while maintaining the integrity of the health care provider tax system.

Statutes affected:
Introduction: 295.50